2025 Property Tax Payment Deadline Extended

October 30, 2025

On October 9, 2025, the General Department of Taxation (“GDT”) issued Notification No. 32322 to extend the deadline for the payment of property tax for 2025 to December 31, 2025.

The GDT observed that while many property owners in Phnom Penh and the provinces had already declared and paid their property tax for 2025 by the deadline of September 30, a significant number had not yet done so.

Under the applicable laws and regulations, failure to comply by the deadline is subject the imposition of administrative penalties, including additional tax and interest.

To encourage voluntary compliance and assist property owners in meeting their tax obligations, the GDT is offering an exemption from administrative penalties related to property tax as follows:

Unregistered properties

For properties (with or without title deeds) that have never been registered or declared for property tax, owners may register and declare their tax obligations starting from the year in which they first possessed or benefited from the property.

Previously registered properties

For properties that have been registered and declared in prior years but for which tax declarations were missed in some years, administrative penalties will be exempted until the end of 2025. This exemption, however, does not apply retroactively to any administrative penalties that have already been paid.

All property owners who have not yet registered their properties or updated their property information should promptly do so at the provincial or district tax branch where the property is located.

Property owners whose properties have already been registered and updated in the GDT’s data system and who possess a property tax payment certificate should declare and pay their property tax by no later than December 31, 2025.